The Kerala High Court dismissed a writ petition filed by an assessee challenging a common stay order passed by the VAT Appellate Tribunal. The petitioner, who had failed to comply with the Tribunal's condition to deposit 20% tax, argued the order was without jurisdiction, which the Court rejected.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE DINESH KUMAR SINGH
TUESDAY, THE 31ST DAY OF OCTOBER 2023 / 9TH KARTHIKA, 1945
WP(C) NO. 33576 OF 2023
PETITIONER:
SHAFEER U. H.,
AGED 45 YEARS, S/O. U. S. HAMSA,
PROPRIETOR, M/S. NAFEESA WOOD PRODUCTS,
VENGOLA P. O., ARACKAPPADY,
PERUMBAVOOR, PIN – 683542.
BY ADVS.
SRI. N. MURALEEDHARAN NAIR
SRI. ANTONY JONES
RESPONDENTS:
1THE STATE TAX OFFICER-I,
(FORMERLY COMMERCIAL TAX OFFICER),
STATE GOODS AND SERVICES TAX DEPARTMENT,
NORTH PARAVOOR, ON DEPUTATION TO SPECIAL TEAM,
PERUMBAVOOR, PIN – 683542.
2 THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM, PIN – 682015.3 THE DEPEUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA, PIN – 686669.BY ADV.
SMT. RESHMITA RAMACHANDRAN - GP
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
31.10.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WP(C) NO. 33576 OF 2023
2
DINESH KUMAR SINGH, J.
W.P.(C) No.33576 of 2023
Dated this the 31st day of October, 2023
JUDGMENT
WP(C) NO. 33576 OF 2023
3
to demonstrate the order impugned is without jurisdiction or abuse
of the process of law.
it is hereby dismissed.
Sd/DINESH KUMAR SINGH JUDGE
Svn
WP(C) NO. 33576 OF 2023
4
APPENDIX OF WP(C) 33576/2023
PETITIONER’S EXHIBITS
EXHIBIT P1TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT UNDER THE KVAT ACT FOR THE
ASSESSMENT YEAR 2014-15
EXHIBIT P2TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT FOR THE YEAR 2013-14 UNDER
THE CST ACT DATED 06.03.2019
EXHIBIT P3TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT FOR THE YEAR 2014-15 UNDER
THE CST ACT DATED 16.07.2019
EXHIBIT P4TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT FOR THE YEAR 2015-16 UNDER
THE CST ACT DATED 07.06.2019
EXHIBIT P5TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT FOR THE YEAR 2016-17 UNDER
THE CST ACT DATED 07.06.2019
EXHIBIT P6TRUE COPY OF THE ASSESSMENT ORDER PASSED BY
THE 1ST RESPONDENT FOR THE YEAR 2017-18 UNDER
THE CST ACT DATED 07.06.2019
EXHIBIT P7TRUE COPY OF THE APPELLATE ORDER PASSED BY
THE 1ST APPELLATE AUTHORITY FOR THE
ASSESSMENT YEAR 2014-15 UNDER THE KVAT ACT
DATED 21.12.2020
EXHIBIT P8TRUE COPY OF THE COMMON APPELLATE ORDER
PASSED BY THE 1ST APPELLATE AUTHORITY FOR THE
ASSESSMENT YEARS 2013-14, 2014-15 AND 2015-16
UNDER THE CST ACT DATED 30.09.2021
EXHIBIT P9TRUE COPY OF THE APPELLATE ORDER PASSED BY
THE 1ST APPELLATE AUTHORITY FOR THE
ASSESSMENT YEAR 2016-17 UNDER THE CST ACT
DATED 06.11.2020
WP(C) NO. 33576 OF 2023
5
EXHIBIT P10 |
TRUE COPY OF THE APPTHE 1ST APPELLATEASSESSMENT YEAR 2017-DATED 06.11.2020 |
ELLATE ORDER PASSED BYAUTHORITY FOR THE18 UNDER THE CST ACT |
|---|---|---|
EXHIBIT P11 |
TRUE COPY OF THEPETITIONER BEFORE THEYEAR 2014-15 UNDER12.07.2022 |
APPEAL FILED BY THE2ND RESPONDENT FOR THETHE KVAT ACT DATED |
EXHIBIT P12 |
TRUE COPY OF THEPETITIONER BEFORE THE |
APPEAL FILED BY THE2ND RESPONDENT FOR THE |
YEAR 2013-14 UNDER12.07.2022 |
THE CST ACT DATED |
|
EXHIBIT P13 |
TRUE COPY OF THEPETITIONER BEFORE THEYEAR 2014-15 UNDER12.07.2022 |
APPEAL FILED BY THE2ND RESPONDENT FOR THETHE CST ACT DATED |
EXHIBIT P14 |
TRUE COPY OF THEPETITIONER BEFORE THEYEAR 2015-16 UNDER12.07.2022 |
APPEAL FILED BY THE2ND RESPONDENT FOR THETHE CST ACT DATED |
EXHIBIT P15 |
TRUE COPY OF THEPETITIONER BEFORE THEYEAR 2016-17 UNDER12.07.2022 |
APPEAL FILED BY THE2ND RESPONDENT FOR THETHE CST ACT DATED |
EXHIBIT P16 |
TRUE COPY OF THEPETITIONER BEFORE THEYEAR 2017-18 UNDER12.07.2022 |
APPEAL FILED BY THE2ND RESPONDENT FOR THETHE CST ACT DATED |
EXHIBIT P17 |
TRUE COPY OF THE STAYPETITIONER BEFORE THEYEAR 2014-15 UNDER12.07.2022 |
PETITION FILED BY THE2ND RESPONDENT FOR THETHE KVAT ACT DATED |
EXHIBIT P18 |
TRUE COPY OF THE STAYPETITIONER BEFORE THEYEAR 2013-14 UNDER12.07.2022 |
PETITION FILED BY THE2ND RESPONDENT FOR THETHE CST ACT DATED |
WP(C) NO. 33576 OF 2023
6
EXHIBIT P19TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2014-15 UNDER THE CST ACT DATED
12.07.2022
EXHIBIT P20TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2015-16 UNDER THE CST ACT DATED
12.07.2022
EXHIBIT P21TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2016-17 UNDER THE CST ACT DATED
12.07.2022
EXHIBIT P22TRUE COPY OF THE STAY PETITION FILED BY THE
PETITIONER BEFORE THE 2ND RESPONDENT FOR THE
YEAR 2017-18 UNDER THE CST ACT DATED
12.07.2022
EXHIBIT P23TRUE COPY OF THE COMMON STAY ORDER PASSED BY
THE 2ND RESPONDENT IN ALL THE YEARS UNDER THE
KVAT AND CST ACTS DATED 20.03.2023
1 issue framed by the court
Whether the writ petition challenging the stay order under CGST and SGST is maintainable being filed without complying with the interim order.
SHAFEER U. H.
THE STATE TAX OFFICER-I
THE KERALA VALUE ADDED TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, ERNAKULAM
THE DEPEUTY COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, MUVATTUPUZHA
DINESH KUMAR SINGH
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court